First Nations Fiscal Management Act

Marginal note:Audit

• 14 (1) The local revenue account shall be audited at least once each calendar year and reported on separately from other accounts.

• Marginal note:Access to report

  (2) The audit report of the local revenue account shall be made available to

  • (a) the members of the first nation;

  • (b) any other persons who have an interest in, or the right to occupy, possess or use, the first nation’s reserve lands;

  • (c) the First Nations Tax Commission, the First Nations Financial Management Board and the First Nations Finance Authority; and

  • (d) the Minister.